2013 (12) TMI 985

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..... e are two disputes in this appeal. First dispute relates to disallowance of the value of rubber ring which includes cost of rubber ring and other costs to bring the same to factory gate and other incidental costs claimed by the appellant. Revenue says that claim is to be limited only to value of rubber ring as bought out item. When the appellant claimed deduction much more than the cost thereof, R .....

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..... d. 6. We are in agreement with the Revenue that the deduction in respect of bought out item should be limited to the cost of rubber ring only and not beyond that. Claim of deduction by the appellant being excess over the cost of the rubber ring, the excess amount had depressed the assessable value which should be dutiable. Therefore, the appeal against duty demand of Rs. 32,223/and penalty to tha .....

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